,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #cddi  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bj1 #bjba,mr4  
,suozzi 7for himself1 ,mr4 ,horsford1   
,mr4 ,beyer1 ,ms4 ,moore of ,wisconsin1 
and ,mr4 ,schneider7 introduced the     
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to make certain         
adjustments to the work opportunity     
credit to modernize the credit and make 
it more effective as a hiring incentive1
 and for other purposes4  #a4 ,short    
title ,this ,act may be cited as the    
,hiring ,incentive to ,return           
,employment ,act of #bjba or the ,,hire 
,act of #bjba4  #b4 ,extension of work  
opportunity credit during ,,covid-#ai   
recovery period  7a7 ,in general        
,section #ea of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new subsection3   
7l7 ,adjustment to credit during        
,,covid-#ai recovery period ,in the case

 of individuals hired after the date of 
the enactment of this subsection in a   
taxable year beginning before the date  
that is #b years after such date-- 7#a7 
,increased amount of credit ,subsection 
7a7 shall be applied by substituting #ej
 percent for #dj percent4  7#b7         
,availability of credit in second year  
of employment  7,a7 ,in general         
,subsection 7a7 shall be applied by     
inserting or qualified second-year wages
 after wages4  7,b7 ,qualified          
second-year wages ,for the purposes of  
this paragraph1 the term qualified      
second-year wages means qualified wages 
which are attributable to service       
rendered during the #a-year period      
beginning on the day after the last day 
of the #a-year period with respect to   
the recipient determined under          
subsection 7b77#b74  7#c7 ,increase in  
limitation on wages taken into account  
,subsection 7b77#c7 shall be applied by 
substituting #aj1jjj for #f1jjj4  7#d7  
,eligibility of rehires  7,a7 ,in       

general ,subsection 7i77#b7 shall not   
apply4  7,b7 ,regulations ,the          
,secretary shall issue such regulations 
as the ,secretary determines appropriate
 to ensure a reasonable application of  
subparagraph 7,a71 including prohibiting
 attempts to claim the benefit of this  
section through the termination and     
rehiring of an employee4  4  7b7        
,effective date ,the amendment made by  
this section shall apply to taxable     
years ending after the date of enactment
 of this ,act4